European Financial Reporting: Adapting to a Changing World

John E. Flower

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

The Enterprises of Europe The Functions of the Financial Statements: Different European Approaches Regulation The National System for the Regulation of Financial Reporting The European Union and Harmonisation The IASB and Globalization The EU versus the IASB versus the USA Convergence The Impact of Enron Europe's Contribution to Financial Reporting

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1988New issues in corporate finance 2003The Fall of Enron 2002Enron: what happened and what we can learn from it 2002Global Financial Reporting 1993A European true and fair view?2002Auditor Independence and Non-Audit Services: A Literature Review 2002What Went Wrong at Enron 2003Following the money: the Enron failure and the state of corporate disclosure

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2018A literature survey of financial reporting in private firms 2020Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage 2009A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis

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